Supreme Court · 1962 INSC 393 · Decided 21 December 1962

Bhopal Sugar Industries LTD. Madhya Pradesh and Another v. D. B. Dube, Sales Tax Officer, Bhopal Region, Bhopal and Another

Court
Supreme Court of India
Citation
1962 INSC 393 · [1964] 1 S.C.R. 481
Case number
WRIT PETITION (CIVIL) No. 85/1961
Decided
21 December 1962
Bench
BHUVNESHWAR PRASAD SINHA, P.B. GAJENDRAGADKAR, K.N. WANCHOO, K.C. DAS GUPTA, J.C. SHAH (5-judge bench)
Outcome
Case Allowed
Case type
Writ / Constitutional
Acts & sections cited
Constitution Article 32, 2(k); Companies Act

Headnote

SUPREME COURT REPORTS BHOPAL SUGAR INDUSTRIES LTD. ~IADHYA PRADESH, AND ANOTHER v. 4tU D. B. DUBE, SALES TAX OFFICER, BHOPAL REGION, BHOPAL AND ANOTHER (B. P. SINHA, c. ]., P. B. GAJENDIU.GADKAR, K N. W ANCHOO, K. C. DAS GUPTA and J C. SHAH,. JJ.) Sal~· Tax-Oon8umption by Beller-Tax on aak (M. P. 4 of 1%8), 88. 2 (l), 3. The first petitioner, a company, manufacturc1 sugar and also sells motor spirit, high speed diese 1 oii and lu.bricants and maintains a petroleum pump in the State of Madhya Pradesh. _In the assessment proceedings in respect of sales of rr.iotor spirit and diesel

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